Revisional jurisdiction survives a later final assessment when a provisional assessment still has practical consequences.

Revisional jurisdiction under section 10(3) of the U.P. Sales Tax Act is not ousted merely because a final assessment is later made after a provisional assessment. A provisional assessment and a final assessment operate in different fields, and the revising authority may still examine the legality or propriety of the provisional order and grant relief where practical consequences remain. The power is discretionary, so the authority may decline interference if no effective relief can be given, but the later final assessment does not by itself eliminate jurisdiction. The revisional authority therefore retains competence to decide the revision.

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Issues: Whether the revising authority retained jurisdiction under section 10(3) of the U.P. Sales Tax Act to hear and decide a revision against a provisional assessment after a final assessment had been made.

Analysis: Section 10(3) empowers the revising authority to examine the legality or propriety of the order under challenge and to pass such order as the circumstances require. Nothing in the provision excludes that jurisdiction merely because a regular assessment is subsequently made. A provisional assessment and a final assessment operate in different fields: the former is based on the material then available, while the latter is made on the fuller material available at the end of the year. The making of a final assessment does not necessarily eliminate the consequences flowing from the provisional assessment, and the assessee may still need relief from orders made in that proceeding. The revisional power is discretionary, so the authority may refuse interference where no practical relief can be granted, but that is different from saying that jurisdiction is lost.

Conclusion: The revising authority continued to have jurisdiction to decide the revision against the provisional assessment even after the final assessment order had been made, and the question was answered in the affirmative in favour of the assessee.

Ratio Decidendi: A subsequent final assessment does not, by itself, oust revisional jurisdiction over a provisional assessment order; the revisional authority may still entertain the matter, subject to its discretion to grant only practical relief.

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